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GAAR


Examining HMRC's GAAR guidance
Card image Sara Stewart
Card image Bradley Phillips

How much guidance does HMRC's GAAR guidance give? Bradley Phillips and Sara Stewart examine the detail.

25 April 2013
Examining the Finance Bill 2013 premium
Card image Mike Gibson
Card image Chris Sanger

Mike Gibson and Chris Sanger report

11 April 2013
Budget analysis: Entrepreneurs premium
Card image Paula Tallon

Paula Tallon examines measures of interest to owners of SMEs

28 March 2013
The rule of law premium
Card image Ashley Greenbank

We need to maintain the rule of law in tax matters, says Ashley Greenbank

21 March 2013
Government must explain that GAAR will not hit multinationals, say peers
Card image Andrew Goodall

OECD review ‘clearly needs to be carried out as a matter of urgency’

13 March 2013
Special focus: The proposed GAAR (2)
Card image Stephen Woodhouse Kassim Meghjee Stephen Hoyle Stephen Herring Lakshmi Narain Andrew Goodall Nigel Eastaway Eamon McNicholas Adam Craggs Ashley Greenbank Pat Dugdale Peter Jackson Ray McCann Michael Cant Andrew Hubbard Mark Simpson Simon Letherman Pete Miller

More views (online only) from tax professionals on the proposed general anti-abuse rule

3 July 2012
Special focus: The proposed GAAR (1)
Card image David Harkness Chris Bates Simon Wilks Heather Gething Bradley Phillips Heather Self John Watson Bill Dodwell Jon Richardson Yash Rupal Geoff Lloyd James MacLachlan Judith Freedman John Bartlett Peter Cussons Chris Sanger Eloise Walker Paul Morton

A selection of views on the proposed general anti-abuse rule, plus a flowchart guide to navigating the draft rules and international comparisons.

28 June 2012
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